换肤

江波龙

i问董秘
企业号

301308

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业资产综合利用有所优化,但即时支付现金能力下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据江波龙三季报分析:

  盈利能力有所削弱,主营业务利润贡献大幅下降

  成长能力有所削弱,净利增速明显收缩,削弱成长潜力

  偿债能力维持稳定,盈利增速略高于债务增速

  运营能力维持稳定,资金使用效率有所下降

  现金流能力明显改善,销售回款能力开始增强

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  • 扣非净利润同比增长率
  • 营业总收入
  • 基本每股收益
  • 每股净资产
  • 每股资本公积金
  • 每股未分配利润
  • 每股经营现金流
  • 销售净利率
  • 销售毛利率
  • 净资产收益率
  • 净资产收益率-摊薄
  • 营业周期
  • 存货周转率
  • 存货周转天数
  • 应收账款周转天数
  • 流动比率
  • 速动比率
  • 保守速动比率
  • 产权比率
  • 资产负债比率
利润表
  • 其中:营业收入
  • 营业总成本
  • 其中:营业成本
  • 营业税金及附加
  • 销售费用
  • 管理费用
  • 研发费用
  • 财务费用
  • 其中:利息费用
  • 利息收入
  • 资产减值损失
  • 信用减值损失
  • 加:公允价值变动收益
  • 投资收益
  • 资产处置收益
  • 其他收益
  • 营业利润
  • 加:营业外收入
  • 其中:非流动资产处置利得
  • 减:营业外支出
  • 其中:非流动资产处置损失
  • 利润总额
  • 净利润差额(合计平衡项目)
  • 减:所得税费用
  • 持续经营净利润
  • 归属于母公司所有者的净利润
  • 少数股东损益
  • 扣除非经常性损益后的净利润
  • 每股收益
  • 稀释每股收益
  • 其他综合收益
  • 归属母公司所有者的其他综合收益
  • 综合收益总额
  • 归属于母公司股东的综合收益总额
  • 归属于少数股东的综合收益总额
资产负债表
  • 货币资金
  • 应收票据及应收账款
  • 其中:应收票据
  • 应收账款
  • 预付款项
  • 其他应收款合计
  • 其中:应收利息
  • 其他应收款
  • 存货
  • 划分为持有待售的资产
  • 一年内到期的非流动资产
  • 其他流动资产
  • 流动资产合计
  • 可供出售金融资产
  • 持有至到期投资
  • 长期股权投资
  • 其他权益工具投资
  • 其他非流动金融资产
  • 投资性房地产
  • 固定资产合计
  • 其中:固定资产
  • 固定资产清理
  • 在建工程合计
  • 其中:在建工程
  • 工程物资
  • 无形资产
  • 商誉
  • 长期待摊费用
  • 递延所得税资产
  • 其他非流动资产
  • 非流动资产合计
  • 资产合计
  • 短期借款
  • 衍生金融负债
  • 应付票据及应付账款
  • 其中:应付票据
  • 应付账款
  • 预收款项
  • 应付职工薪酬
  • 应交税费
  • 其他应付款合计
  • 其中:应付利息
  • 应付股利
  • 其他应付款
  • 一年内到期的非流动负债
  • 其他流动负债
  • 流动负债合计
  • 长期借款
  • 应付债券
  • 长期应付款合计
  • 其中:长期应付款
  • 专项应付款
  • 预计负债
  • 递延所得税负债
  • 递延收益-非流动负债
  • 其他非流动负债
  • 非流动负债合计
  • 合同负债
  • 负债合计
  • 实收资本(或股本)
  • 资本公积
  • 减:库存股
  • 其他综合收益
  • 盈余公积
  • 未分配利润
  • 归属于母公司所有者权益合计
  • 少数股东权益
  • 所有者权益(或股东权益)合计
现金流量表
  • 销售商品、提供劳务收到的现金
  • 收到的税费与返还
  • 收到其他与经营活动有关的现金
  • 经营活动现金流入小计
  • 购买商品、接受劳务支付的现金
  • 支付给职工以及为职工支付的现金
  • 支付的各项税费
  • 支付其他与经营活动有关的现金
  • 经营活动现金流出小计
  • 经营活动产生的现金流量净额
  • 收回投资收到的现金
  • 取得投资收益收到的现金
  • 收到其他与投资活动有关的现金
  • 投资活动现金流入小计
  • 投资支付的现金
  • 支付其他与投资活动有关的现金
  • 投资活动现金流出小计
  • 投资活动产生的现金流量净额
  • 吸收投资收到的现金
  • 取得借款收到的现金
  • 发行债券收到的现金
  • 收到其他与筹资活动有关的现金
  • 筹资活动现金流入小计
  • 偿还债务支付的现金
  • 支付其他与筹资活动有关的现金
  • 筹资活动现金流出小计
  • 筹资活动产生的现金流量净额
  • 汇率变动对现金及现金等价物的影响
  • 现金及现金等价物净增加额
  • 加:期初现金及现金等价物余额
  • 净利润
  • 加:资产减值准备
  • 无形资产摊销
  • 长期待摊费用摊销
  • 固定资产报废损失
  • 公允价值变动损失
  • 财务费用
  • 投资损失
  • 递延所得税资产减少
  • 递延所得税负债增加
  • 存货的减少
  • 经营性应收项目的减少
  • 经营性应付项目的增加
  • 待摊费用减少
  • 预提费用增加
  • 债务转为资本
  • 一年内到期的可转换公司债券
  • 融资租入固定资产
  • 现金的期末余额
  • 减:现金的期初余额
  • 加:现金等价物的期末余额
  • 减:现金等价物的期初余额
  • 间接法-现金及现金等价物净增加额

注:关闭编辑当前方案窗口,即可生成“我的指标”

指标变动说明

变动科目 本期数值 上期数值 变动幅度 变动原因
营业成本(元) 141.76亿 104.10亿 36.18% 随着销售增长及原材料价格增长
应收账款(元) 27.60亿 16.01亿 72.41% 销售增长带来的本期末余额增加
未分配利润(元) 24.27亿 17.14亿 41.57% 净利润增加
应付账款(元) 21.62亿 11.41亿 89.57% 采购增长带来本期末余额增加
其他非流动金融资产(元) 10.53亿 7.20亿 46.22% 金融资产公允价值上升
利润总额(元) 9.34亿 6.69亿 39.67% 利润增长
营业利润(元) 9.30亿 6.62亿 40.42% 利润增长
经营活动产生的现金流量净额(元) 9.22亿 -11.05亿 183.43% 销售商品提供劳务收到的现金增加
净利润(元) 7.60亿 5.61亿 35.46% 利润增长
其他非流动资产(元) 5.38亿 1.56亿 245.54% 长期资产购置款增加
合同负债(元) 3.13亿 9480.30万 229.71% 预收货款的增加
公允价值变动损失(元) 3.03亿 3302.81万 816.50% 衍生金融资产/负债及其他非流动金融资产估值变动
应交税费(元) 2.93亿 1.54亿 90.17% 应交企业所得税增加
其他收益(元) 2.74亿 6522.14万 319.63% 巴西PADIS税收优惠增加
其他应付款合计(元) 2.02亿 3.89亿 47.96% 应付股权收购款减少
递延所得税负债(元) 1.86亿 1.35亿 37.36% 其他非流动金融资产公允价值增加而致递延所得税负债增加
所得税费用(元) 1.74亿 1.08亿 61.61% 利润增长
长期待摊费用(元) 1.57亿 1.10亿 43.27% 经营租入固定资产改良支出增加
财务费用(元) 1.33亿 2.85亿 53.37% 汇兑损益变动影响
筹资活动产生的现金流量净额(元) 8494.04万 21.55亿 96.06% 取得借款收到的现金减少,以及偿还债务支付的现金增加
预计负债(元) 5802.79万 3687.05万 57.38% 随着销售收入增长而增加产品质量保证金
预付款项(元) 5716.61万 4.21亿 86.42% 预付货款减少
在建工程合计(元) 5300.36万 2.66亿 80.09% 上海总部工程转固
少数股东损益(元) 4764.26万 430.32万 1007.14% 非全资子公司利润增长
非流动负债递延收益(元) 3347.11万 2065.14万 62.08% 政府补助增加
应收票据(元) 2559.14万 7048.40万 63.69% 银行承兑汇票减少
其他流动负债(元) 1742.09万 137.78万 1164.39% 预收货款增加所对应的待转销的销项税额增加
其他综合收益1(元) 1719.72万 -1.41亿 112.22% 汇率波动的影响
交易性金融资产(元) 1188.74万 1.62亿 92.68% 理财投资减少
营业外收入(元) 649.03万 1039.55万 37.57% 租赁补偿减少
营业外支出(元) 221.34万 377.18万 41.32% 资产报废损失减少
衍生金融资产(元) 93.78万 1730.30万 94.58% 金融工具投资
处置固定资产、无形资产和其他长期资产的损失(元) 86.75万 366.89万 76.36% 资产处置收益减少
信用减值损失(元) -272.28万 -160.77万 69.37% 应收账款增加导致的计提的坏账准备增加
投资收益(元) -4477.16万 1210.20万 469.95% 远期外汇合约投资损失

资产负债构成

科目 金额
流动资产 132.91亿元
无形资产 4.11亿元
长期投资 3000.00万元
其它 57.70亿元
资产总计 195.01亿元
科目 金额
流动负债 82.20亿元
长期借款 29.31亿元
其它 3.42亿元
负债总计 114.93亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图